(a)(1) The Shelby County Commission is authorized to levy upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes certain tobacco products in Shelby County a county privilege, license, or excise tax in the following amounts:
a.
Up to three cents ($0.03) for each package of cigarettes, made of tobacco or any substitute therefor.
b.
Three cents ($0.03) for each cigar of any description made of tobacco or any substitute therefor, with the exception of cigarette-sized or near-cigarette-sized cigars which shall be taxed at the same rate as cigarettes under paragraph a.
c.
Three cents ($0.03) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco whi
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(a)(1) The Shelby County Commission is authorized to levy upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes certain tobacco products in Shelby County a county privilege, license, or excise tax in the following amounts:
a.
Up to three cents ($0.03) for each package of cigarettes, made of tobacco or any substitute therefor.
b.
Three cents ($0.03) for each cigar of any description made of tobacco or any substitute therefor, with the exception of cigarette-sized or near-cigarette-sized cigars which shall be taxed at the same rate as cigarettes under paragraph a.
c.
Three cents ($0.03) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in a manner suitable for smoking in a pipe or cigarette.
d.
Three cents ($0.03) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in a manner suitable for chewing only and not suitable for smoking as described in paragraph c.
e.
Three cents ($0.03) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor.
f.
Three cents ($0.03) for each package of tobacco paper, both gummed and ungummed.
(2) This privilege, license, or excise tax shall be in addition to all other taxes imposed by law and shall be collected in the same manner as other taxes on tobacco, except that when the license tax required by this section has been paid by a wholesaler or seller of the products, that payment shall be sufficient. The legislative intent is that the tax shall be paid but once on each package of cigarettes, chewing tobacco, snuff, cigars of every description, and smoking tobacco of every description, and for each package of tobacco paper, whether gummed or ungummed.
(b) Upon adoption of a resolution, the county commission is authorized to levy on every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Shelby County any cigarettes shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes, acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Shelby County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this subsection shall be guilty of a misdemeanor, and upon conviction, shall be fined not more than one hundred dollars ($100) or imprisoned in the county jail for not more than 60 days, or by both such fine and imprisonment. Each act in violation of this subsection shall constitute a separate offense.
(c)(1) The tax hereby authorized to be levied shall be paid by affixing stamps as is required for the payment of the tax imposed by Sections 40–25–1 to 40–25–28, inclusive, Upon the adoption of a resolution by the Shelby County Commission, the Shelby County Commission, or any agency or department designated by the county commission, shall have the same duties relative to the preparation and sale of stamps to evidence the payment of the tax that the State Department of Revenue has relative to the preparation and sale of stamps under those sections, and may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax hereby levied that the State Department of Revenue does relative to the collection of a tobacco tax. The State Department of Revenue shall perform the duties of preparing and selling tax stamps and collection of the tax if the county does not adopt a resolution authorizing the county, or its designated agency, to perform those duties.
(2) The State Department of Revenue shall provide the commission a list of all retailers, wholesalers, and distributors paying the tax, together with a history of payment for the preceding two years, if the county, by adoption of a resolution, provides for the local collection of the tobacco tax.
(d)(1) Upon the adoption of a resolution by the Shelby County Commission, the Shelby County Commission shall adopt and enforce rules and regulations to effectuate the purposes of this section. All rules and regulations duly adopted shall have the force and effect of law. If the county does not assume tax collection functions as authorized in this section, the State Department of Revenue shall adopt such rules.
(2) The Shelby County Commission shall make available ample funds from the county general fund for the purchase of stamps and other materials and supplies needed for carrying out this section, if the county assumes the tax collection duties pursuant to this section.
(e) All laws, and rules and regulations of the State Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40–25–1 through Section 40–25–28, requiring reports from dealers and pre-scribing penalties for violations shall apply with equal force to the tax levied by this section as fully as if set out herein.
(f) The proceeds from the tax hereby authorized to be levied, less the reimbursement to the county general fund for all monies expended in collecting the tax if collected by the Shelby County Commission, or less the actual costs of collection not to exceed 10 percent if collected by the State Department of Revenue, shall be paid by the commission or the State Department of Revenue into the Shelby County General Fund to be expended for county health and related purposes.
(g)(1) None of the provisions of this section shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution.
(2) This section shall not be construed to apply to cigarettes stored by a wholesale dealer for the purpose of resale or reshipment outside of such counties which are actually resold or reshipped.